This program aims to provide employers a payroll tax rebate on the wages of apprentices and trainees in addition to their wages being exempt from payroll tax.

Employers of exempt apprentices and trainees can also claim a payroll tax rebate that reduces your periodic liability. This rebate is available from 1 July for these financial years:
- 2009-10 to 2011-12
- 2015-16 to 2017-18

For the 2016-17 financial year, the rebate increased from 25% to 50%. The rebate is automatically calculated when you lodge a return in OSRconnect.

For 2016-17, employers can work out the rebate by multiplying 50% of the total wages paid to apprentices and trainees by 4.75% (payroll tax rate) for each return period in the applicable financial years.

The maximum rebate that can be claimed is equal to the amount of the periodic liability. All rebate records must be kept for five years.

Who Can Apply

Eligible applicants include Queensland employers of exempt apprentices and trainees.